From the view point of Dealer
1.To relieve from the burden of tax compliance (weekly/fortnightly/monthly/annual)returns filing, uploading, downloading etc.,
2.To concentrate peacefully on his business activities
3.To avoid litigations with the Dept.
4.To reduce cost of tax compliance by having most competitive tax professional services.
5.To avoid landing in of paying huge interest and penalty owing to wrong advice of unqualified tax practitioners.
6.To sue the tax practitioners for wrong advice.
From the view point of Department
1.To reduce cost of tax administration.
2.With the introduction of GST large work force required which Govt., alone cannot provide
3.To implement new provision with less cost by guiding only tax practitioners
4.To implement new provisions most effectively in a given time
5.To reduce/avoid litigations
6.To privatise the tax administration to certain extent (eg.address verification of dealers, filing of returns, online tax payments etc.,)
7.To utilize the existing administration staff for more watching/assessing jobs.
8.To provide employment to large number of youths.
9.To act as witness between the dealer and the department.
10.By reducing/avoiding litigations builds up confidence in business community
11.More confidence in entrepreneurs will definitely widens the tax base
12.Widening the tax base increases the tax collections
13.Increase in tax collections increases spending power of govt.
14.To have a check on persons practicing tax laws.
15.To have a alternative for CA’s (like TRP’s for direct taxes)
From the view point of Tax Practitioners
1.To protect decades old profession by legalizing through Tax Practitioners Bill
2.To get proper training from the department on new things
3.To have a good return for the services rendered
4.To prevent/eliminate unethical persons entering into the profession
5.To counter the Hon’ble Supreme Court judgement rendered in the case of A.K.Balaji vs Union of India restricting the practice of law in India, both litigious and non litigious including commercial transactions, to those who have enrolled under Bar Council, as per Sec.29 of the Advocates Act,1961
6.To have a recognition in society.
(Author can be reached at firstname.lastname@example.org)